Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Indonesia Sosial Sains
Hutapea, Joan
Unknown Affiliation
Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Energy Environmental Science Immunology & microbiology Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Pengaruh Kualitas Produk dan Penetapan Harga Terhadap Keputusan Pembelian Konsumen Pada Produk Pestisida Herbisida Bravoxone di Toko UD. Tani Mandiri Desa Pematang Kerasaan Rejo Wiclyfe Panjaitan, William; Hutapea, Joan
Jurnal Indonesia Sosial Sains Vol. 3 No. 12 (2022): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v3i12.751

Abstract

Agriculture is currently growing rapidly, given that the people's need for food will increase. In this case, many companies, especially in the agricultural sector, compete to offer their products so that they can win the market. The purpose of this study was to determine the effect of product quality and pricing on purchasing decisions for Bravoxone Herbicide products at UD. Tani Mandiri in Pematang Kerasa Rejo Village. The population used is the farmers in the village of Pematang Kerasa Rejo customers UD. Tani Mandiri who bought Bravoxone Herbicide products which sold 124 people. The sample used in this study was 50 respondents using the Slovin formula. The analysis technique uses validity, reliability, descriptive analysis, correlation coefficient, coefficient of determination, t test, and f test. SPSS software version 25. The results show that together product quality and pricing have a positive and significant impact on purchasing decisions. The result of the coefficient of determination test is 0.781 or 78.1%. This shows that 78.1% of purchasing decisions are influenced by product quality and pricing. While the remaining 21.9% is influenced by other variables.
The Role Of Corporate Sustainable Management In Moderating The Effect Of Audit Quality On Tax Aggressiveness In Companies Listed On The IDX30 For The 2022-2024 Period Kunu, Lisa; Sinaga, Judith Tagal Gallena; Hutapea, Joan
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 4 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i4.10635

Abstract

Penelitian ini bertujuan untuk mengkaji peran Corporate Sustainable Management (CSM) sebagai variabel moderasi dalam mempengaruhi hubungan antara kualitas audit dan agresivitas pajak perusahaan. Kualitas audit dioperasionalisasikan melalui discretionary accruals (DAC) sebagai indikator kemampuan auditor dalam membatasi akrual diskresioner, sementara agresivitas pajak diukur menggunakan Effective Tax Rate (ETR) sebagai representasi tingkat perencanaan pajak agresif perusahaan. Variabel CSM diukur berdasarkan indeks pengungkapan keberlanjutan yang merujuk pada standar Global Reporting Initiative (GRI). Populasi penelitian terdiri dari perusahaan yang tergolong dalam indeks IDX30 dan terdaftar di Bursa Efek Indonesia selama periode 2022–2024. Analisis dilakukan menggunakan regresi moderasi untuk menguji pengaruh langsung kualitas audit serta peran moderasi CSM terhadap agresivitas pajak. Hasil empiris menunjukkan bahwa kualitas audit yang diukur melalui DAC tidak memiliki pengaruh signifikan terhadap agresivitas pajak dan CSM tidak memoderasi hubungan tersebut secara signifikan. Temuan ini mengindika sikan bahwa mekanisme pengawasan eksternal dan implementasi keberlanjutan perusahaan belum cukup efektif dalam membatasi praktik perpajakan agresif yang berbasis kebijakan akuntansi diskresioner. Penelitian selanjutnya disarankan menggunakan indikator alternatif serta memperluas cakupan sektor dan periode pengamatan.
Co-Authors Judith Tagal Gallena Sinaga Kunu, Lisa Wiclyfe Panjaitan, William